First you need to label your books of accounts.

General Journal
General Ledger
Cash receipts (5 columns)
Cash disbursement (14 columns)

Actually, it is not the ideal special books of accounts but for service business; the above is enough. I just made it more easy for you.

These four book of accounts is used like this.

Journal-entries which will not fall within the other books of accounts; like cash receipts and cash disbursements...etc
Ledger-these you will post all the final footings (on monthly basis) the entries from the journal, cash receipts and cash disbursement
Cash receipts(5 columns)-here you will record all your cash receipts.
Cash disbursements (14 columns)-here you will record allyour cash disbursements.


Just remember, as the names imply, the entries you make. Cash receipts, lahat ng tinatanggap mong pera, cash disbursement; lahat ng iyong gastos.

Cash is increased when debited and it is decreased when credited. Internet services (this is revenue) is increased when credited and decreased when debited. Kung meron ka pang ibang raket, like selling foods inside your internet cafe, then make an account title; Food & Drinks sales; or meron iba ulit but hindi recurring then make Other Sales (These are all revenues and rules apply same for debit and credit). Expenses these are increased when debited and decreased when credited.

These are the guides you need to ponder about first before making your books of accounts.  

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